Company registration number: 15861882
Unaudited financial statements
for the period ended 31 July 2025
for
David Manning Tours Ltd
Pages for filing with the Registrar
David Manning Tours Ltd
Chartered Accountants' Report to the Board of Directors for the preparation of the
unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David Manning Tours Ltd for the period ended 31 July 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of David Manning Tours Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of David Manning Tours Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than David Manning Tours Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that David Manning Tours Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of David Manning Tours Ltd. You consider that David Manning Tours Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of David Manning Tours Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Cobble Accountants Limited
Commerce House
Carlton Boulevard
Lincoln
Lincolnshire
LN2 4WJ
United Kingdom
Date: 15 October 2025
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Company registration number: 15861882
David Manning Tours Ltd
Balance sheet
as at 31 July 2025
Note £ £
Fixed assets
Tangible assets 4 41,400
41,400
Current assets
Debtors 474
Cash at bank and in hand 50,356
50,830
Creditors: amounts falling due within one
year 		(74,645)
Net current liabilities (23,815)
Total assets less current liabilities 17,585
NET ASSETS 17,585
Capital and reserves
Called up share capital 1
Profit and loss account 17,584
TOTAL EQUITY 17,585
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 July 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15861882
David Manning Tours Ltd
Balance sheet - continued
as at 31 July 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 15 October 2025 and signed on its behalf by:
Mr D Manning, Director
15 October 2025
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David Manning Tours Ltd
Notes to the financial statements
for the period ended 31 July 2025
1 Company information
David Manning Tours Ltd is a private company registered in England and Wales. Its registered number is 15861882. The company is limited by shares. Its registered office is 18 Benson Crescent, Lincoln, LN6 3NT.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Motor vehicles - 20% reducing balance
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the period the average number of employees was 1.
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David Manning Tours Ltd
Notes to the financial statements - continued
for the period ended 31 July 2025
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
Additions 46,000
At 31 July 2025 46,000
Depreciation
Charge for period 4,600
At 31 July 2025 4,600
Net book value
At 31 July 2025 41,400
5 Share capital
At the reporting date, the company had £1 of ordinary shares issued as share capital.

The company has one class of ordinary shares which carry equal rights to vote, receive dividends and share in the distribution of assets on winding up.
6 Controlling party
The ultimate controlling party is David Manning as a result of owning 100% of the available share capital within David Manning Tours Limited.
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